By choosing the shipping address, the MFA implicitly rules that receiving a gift and not giving it is the use of a present.

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If this legislation passes the House, it will require Internet-based businesses to collect state sales tax based on the shipping address for qualifying states.

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Instead of either of these options, the MFA chose the shipping address, which is potentially in yet another state, to help states collect the frequently avoided use tax.

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They chose the shipping address, even though forcing online vendors to collect the tax by definition makes the tax a sales tax, which would normally be collected based on the location of the sale.

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Perhaps provide the option for gift wrapping, shipping to another address and a card.

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All other data, such as shipping and billing address and payment information, would then be passed on by PayPal automatically -- leaving you with nothing to do but admire what a beautiful pair of sneakers your precious Mr. Cuddlesworth makes.

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Of course, if the billing address for the card does not match the shipping addresses, you may want to pick up the phone.

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President Obama set the tone earlier this year during his SOTU address by demonizing companies that get tax breaks for shipping jobs overseas.

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